Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
I CSK 994/25 AI generated

Supreme Court allows cassation appeal against administrative tax debt judgment in civil proceedings.

Case Number I CSK 994/25
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the State Treasury's cassation appeal against a lower court judgment ordering payment of administrative tax debt. The Treasury argued the original decision failed to properly assess the statutory interest rate applicable to overdue payments. The court agreed that the lower court erred in its calculation methodology and remanded the case for a new judgment based on the correct legal interpretation.

Legislator headnote

AI generated

Art. 415 § 1 k.p.c.; Art. 416 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law regarding the calculation of statutory interest on administrative debts, requiring remand for correction.

Keywords

AI generated
administrative tax debt statutory interest rate cassation appeal acceptance civil proceedings State Treasury liability

Cited Legislation

AI generated
Art. 415 § 1 k.p.c.
Art. 416 § 1 k.p.c.

Cited Case Law

AI generated
I ACa 2743/23
Appeal court partially allowed claim by increasing damages and correcting court fee refunds based on environmental law.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

I CSK 994/25 POSTANOWIENIE 22 października 2025 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Marta Romańska na posiedzeniu niejawnym 22 października 2025 r. w Warszawie‎w sprawie z powództwa K.P.‎przeciwko Skarbowi Państwa - Zarządowi w B.‎o zapłatę,‎na skutek skargi kasacyjnej Skarbu Państwa - Zarządu ‎w B.‎od wyroku Sądu Apelacyjnego w Łodzi ‎z 30 września 2024 r., I ACa 2743/23, przyjmuje skargę kasacyjną do rozpoznania. [dr][SOP] ‎